Section 6B(3) in The Gujarat Entertainments Tax Act, 1977
(3)The tax leviable under this section shall be paid in advance in quarterly instalment of one-fourth of the annual rate within such period and in such manner as may be prescribed.Explanation. - For the purpose of this section (Bombay LIX of 1949),-(a)[ (i) "Municipal Corporation" means a Municipal Corporation of the City constituted under Section 5 of the Gujarat Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949); [Substituted by Gujarat Act No. 18 of 2014, dated 28.7.2014.](ii)"Municipality" means a Municipality as defined in clause (14) of Sec. 2 of the Gujarat Municipalities Act, 1963 (Guj. 34 of 1964);(ii)a municipal borough as defined in clause (13) of section 2 of the Gujarat Municipalities Act, 1949 (Gujarat 34 of 1964);(b)"other area" means any area of a village which is within a radius of five kilometer from any City as defined in clause (8) of Sec. 2 of the Gujarat Provincial Municipal Corporations Act, 1949; or from any municipal borough as defined in clause (13) of Sec. 2 of the Gujarat Municipalities Act, 1963 (Guj. 34 of 1964).](c)"quarter" means a period of three months commencing on the 1st day of April, 1st day of July, 1st day of October or the 1st day of January of each year; and the term "quarterly" shall be construed accordingly;(d)the number of connection holders shall be considered as on the 1st April of every year.
